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    Budget Accountability Systems: What the Open Budget Survey Shows about Countries in the Asia and Pacific Region

    Friedman, Joel | November 2016
    Abstract
    Though often seen as technical and far removed from ordinary people’s everyday concerns, the budget is perhaps the government’s most powerful tool to tackle economic and social challenges and pursue desired policy goals. Further, meeting international development goals—including recent agreements around the United Nation’s sustainable development goals and climate change—will depend on the national budget policies adopted to support their implementation. What a government proposes in its budget could literally change lives, particularly for those who are poor and marginalized and rely heavily on public services to meet their basic needs. Thus, the public needs to know what spending and tax policies the budget proposes, have a voice in budget decisions, and be able to hold government accountable for managing public money. However, in most countries, public budget systems and practices do not measure up, according to the Open Budget Survey (OBS) 2015. The survey examines the current state of budget transparency and how it has changed over time; the degree to which opportunities for public participation in the budget process are present; and the strength of the two formal oversight institutions, the legislature and the supreme audit institution.2 The 2015 OBS was produced by the International Budget Partnership (IBP), a nongovernment organization that collaborates with civil society to use budget analysis and advocacy as a tool to improve governance and reduce poverty. The survey covers 102 countries, including 23 developing countries in Asia and the Pacific.3 The OBS was first introduced in 2006 and is now in its fifth iteration.
    Citation
    Friedman, Joel. 2016. Budget Accountability Systems: What the Open Budget Survey Shows about Countries in the Asia and Pacific Region. © Asian Development Bank. http://hdl.handle.net/11540/9027. License: CC BY 3.0 IGO.
    Keywords
    Regional Development Finance
    Public Scrutiny of City Finances
    Non-Bank Financial Institutions
    Local Government Finance
    Government Financial Institutions
    Foreign and Domestic Financing
    Financial Risk Management
    Assessing Corporate Governance
    Good Governance
    Governance Approach
    Finance
    Public Finance
    Governance
    National Budget
    Budgetary Policy
    Educational Budget
    Public Financial Management
    Financial System
    Financial Statistics
    Public Accounting
    Business Financing
    Subsidies
    Social Equity
    Economic Equity
    Project Risks
    Project Impact
    Public Administration
    Corporations
    Taxation
    Public Debt
    Local Government
    Debt Management
    Corporate debt
    Taxation
    Public Accounting
    National Budget
    Municipal Bonds
    Local Government
    Taxation
    Public Debt
    Local Government
    Debt Management
    Pension Funds
    Mutual Funds
    Social Equity
    Financial Aspects
    Fiscal Policy
    Investment Requirements
    Banks
    Taxing power
    Tax administration and procedure
    Tax policy
    Effect of taxation on labor supply
    Decentralization in government
    Community power
    Corporate divestment
    Civil government
    Delegation of powers
    Equality
    Neighborhood government
    Subnational governments
    Delivery of government services
    Local taxation
    Options
    Government
    Local government
    Taxation
    Employee pension trusts
    Investment management
    Investments
    Multiemployer pension plans
    Keogh plans
    Individual retirement accounts
    Pension plans
    Employee pension trusts
    Pension trusts
    Show allCollapse
    Citable URI
    http://hdl.handle.net/11540/9027
    Metadata
    Show full item record
    Thumbnail
    governance-brief-27.pdf (1.231Mb)
    Author
    Friedman, Joel
    Theme
    Finance
    Governance

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    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise
    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise